Exclusion of criminal procedure chapter allows tax courts to take cognizance of VAT offences without Chapter XXXVI protections. Chapter XXXVI of the Code of Criminal Procedure is excluded for offences under the Delhi Value Added Tax Act and offences triable with them, enabling a court having jurisdiction under the Act to take cognizance and proceed as if Chapter XXXVI had not been enacted.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of criminal procedure chapter allows tax courts to take cognizance of VAT offences without Chapter XXXVI protections.
Chapter XXXVI of the Code of Criminal Procedure is excluded for offences under the Delhi Value Added Tax Act and offences triable with them, enabling a court having jurisdiction under the Act to take cognizance and proceed as if Chapter XXXVI had not been enacted.
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